MIKOO: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
MIKOO
Largest movements
- Tangible fixed assets +€25,223
up €25,223 (+319.4%), from €7,896 to €33,119
of which Furniture and vehicles: +€27,353
- Current investments -€21,612
down €21,612 (-83.4%), from €25,927 to €4,315
- Receivables within one year +€5,781
up €5,781 (+1133.1%), from €510 to €6,291
of which Other amounts receivable: +€6,288
- Stocks and contracts -€1,233
down €1,233 (-45.1%), from €2,733 to €1,500
- Debts after one year +€14,357
new in 2024: €14,357
- Current portion of long-term debt +€7,753
new in 2024: €7,753
- Profit (loss) carried forward -€6,041
down €6,041 (-28.7%), from €21,032 to €14,991
- Other debts -€5,757
down €5,757 (-70.1%), from €8,218 to €2,461
- Tax, wage and social debts -€1,851
down €1,851 (-55.6%), from €3,331 to €1,480
of which Taxes: -€3,331
- Gross operating margin -€18,598
down €18,598, from €17,667 to -€932
- Taxes -€3,060
down €3,060, from €3,059 to -€1
- Depreciation +€1,177
up €1,177 (+44.3%), from €2,659 to €3,836
- Financial charges +€324
up €324 (+101.9%), from €318 to €643
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,080 | €45,253 | +€8,173 | +22.0% |
| Fixed assets | 21/28 | €7,910 | €33,146 | +€25,236 | +319.0% |
| Tangible fixed assets | 22/27 | €7,896 | €33,119 | +€25,223 | +319.4% |
| Plant, machinery and equipment | 23 | €6,390 | €4,260 | -€2,130 | -33.3% |
| Furniture and vehicles | 24 | €1,506 | €28,859 | +€27,353 | +1815.9% |
| Financial fixed assets | 28 | €14 | €27 | +€13 | +96.7% |
| Current assets | 29/58 | €29,170 | €12,106 | -€17,064 | -58.5% |
| Stocks and contracts in progress | 3 | €2,733 | €1,500 | -€1,233 | -45.1% |
| Stocks | 30/36 | €2,733 | €1,500 | -€1,233 | -45.1% |
| Amounts receivable within one year | 40/41 | €510 | €6,291 | +€5,781 | +1133.1% |
| Trade receivables | 40 | €507 | - | -€507 | |
| Other amounts receivable | 41 | €3 | €6,291 | +€6,288 | +198351.1% |
| Current investments | 50/53 | €25,927 | €4,315 | -€21,612 | -83.4% |
| Total equity and liabilities | 10/49 | €37,080 | €45,253 | +€8,173 | +22.0% |
| Equity | 10/15 | €25,032 | €18,991 | -€6,041 | -24.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,032 | €14,991 | -€6,041 | -28.7% |
| Amounts payable | 17/49 | €12,048 | €26,262 | +€14,214 | +118.0% |
| Amounts payable after more than one year | 17 | - | €14,357 | +€14,357 | |
| Financial debts | 170/4 | - | €14,357 | +€14,357 | |
| Amounts payable within one year | 42/48 | €12,048 | €11,905 | -€143 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | - | €7,753 | +€7,753 | |
| Trade debts | 44 | €499 | €210 | -€289 | -57.8% |
| Suppliers | 440/4 | €499 | €210 | -€289 | -57.8% |
| Taxes, remuneration and social security | 45 | €3,331 | €1,480 | -€1,851 | -55.6% |
| Taxes | 450/3 | €3,331 | - | -€3,331 | |
| Remuneration and social security | 454/9 | - | €1,480 | +€1,480 | |
| Other amounts payable | 47/48 | €8,218 | €2,461 | -€5,757 | -70.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,659 | €3,836 | +€1,177 | +44.3% |
| Other operating charges | 640/8 | €592 | €753 | +€162 | +27.3% |
| Gross operating margin | 9900 | €17,667 | -€932 | -€18,598 | |
| Operating profit (loss) | 9901 | €14,416 | -€5,521 | -€19,937 | |
| Financial income | 75/76B | €15 | €122 | +€107 | +712.4% |
| Recurring financial income | 75 | €15 | €122 | +€107 | +712.4% |
| Financial charges | 65/66B | €318 | €643 | +€324 | +101.9% |
| Recurring financial charges | 65 | €318 | €643 | +€324 | +101.9% |
| Profit (loss) for the period before taxes | 9903 | €14,113 | -€6,042 | -€20,155 | |
| Income taxes | 67/77 | €3,059 | -€1 | -€3,060 | |
| Profit (loss) for the period | 9904 | €11,053 | -€6,041 | -€17,095 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,053 | -€6,041 | -€17,095 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.